Through collaboration, education and communication, American Trails advances the development of quality Trails and greenways for the benefit of people and communities.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 8 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $176 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$101K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $15K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$534K
97% of total assets
Concern: liabilities are 97% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+12% vs prior year
Spent
$1.7M
To programs
85%
Net assets
$17K
By yearFY2020–FY2024
Revenue
$1.6M
FY2024▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$432K
FY2021$773K
FY2022$789K
FY2023$1.4M
FY2024$1.6M
Expenses
$1.7M
FY2024▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$417K
FY2021$619K
FY2022$708K
FY2023$1.6M
FY2024$1.7M
Net assets
$17K
FY2024▼ -86%
Tap a bar for its year
Net assets by fiscal year
FY2020$73K
FY2021$186K
FY2022$267K
FY2023$123K
FY2024$17K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1989.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $1.5M Management & general 10% · $177K Fundraising 4% · $72K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $101K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$100,832Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Mike Passo’s $101K as Executive Director is at the 33rd percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mike Passo$100,832$97,295$88,294$74,923$69,422

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See American Trails executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advances quality trails and greenways through collaboration, education, and communication.

Questions for American Trails

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Your first name shows with your question. American Trails answers here, for everyone.

Provided by the organization

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3 programs · $1.3M · in their own filed words · FY2024
01

Legacy Trails Program

Enables project partners from nonmotorized and motorized user groups to complete trails projects on lands managed by the usda forest service, which improve watershed health, restore aquatic organism passages, preserve access, and decommission unauthorized and previously closed trails.

$1.1Mprogram expense
02

National Trails Training Partnership

As the lead trail organization for the partnership, american trails is also providing on-line details of businesses, products, and services that support trail planning, improvement, and education. American trails provides workshops on key trail topics for states and local groups to host.

$136Kprogram expense
03

International Trails Summit

Every two years american trails and the professional trailbuilders association sponsors the international trails summit to bring together trail and greenway advocates, managers, planners, and users, as well as tourism and business interests.

$11Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$15K
See all 3 funders →
Grants paid · 62 grants · $1.5M · 2022–2024
See all 62 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Gifts and grantsLn 1h$1.6M
Fees for servicesLn 2g$41K
Investment incomeLn 3$3
Money outPt IX
$1.7M
Ln 25
Programscol B$1.5M
Managementcol C$177K
Fundraisingcol D$72K
Owns and owesPt X
$17K
net assets · Ln 32
Cash and savingsLn 1–2$179K
Total assetsLn 16$550K
LiabilitiesLn 26$534K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Government grantsLn 1e$1.4M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$41K
Investment incomeLn 3$3
Gains on assetsLn 7$0
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$138K
SavingsLn 2$41K
Cash and savings togetherLn 1–2$179K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$0
Total assetsLn 16$550K
LiabilitiesLn 26$534K
Net assetsLn 32$17K
OperationsPt I, VI
EmployeesI 55
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$93K$179K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$3K$2K
Total assetsLn 16$207K$550K
LiabilitiesLn 26$84K$534K
Net assetsLn 32$123K$17K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.1M$1.1M
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$113K$57K$28K$28K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$237K$161K$58K$18K
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$20K$10K$8K$2K
Payroll taxesLn 10$27K$17K$7K$3K
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$10K$0$10K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$90K$76K$8K$6K
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$33K$4K$27K$2K
Information technologyLn 14$7K$6K$1K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$4K$0$4K$0
TravelLn 17$6K$6K$64$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$1K$1K$0$0
InterestLn 20$337$0$337$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$2K$0$2K$0
InsuranceLn 23$4K$0$4K$0
All other expensesLn 24e$55K$22K$20K$13K
Total functional expensesLn 25$1.7M$1.5M$177K$72K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.6M$1.7M−$107K$17K 990 PDF
FY2023 $1.4M$1.6M−$143K$123K 990 PDF
FY2022 $789K$708K$81K$267K 990 PDF
FY2021 $773K$619K$154K$186K 990 PDF
FY2020 $432K$417K$15K$73K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,592,550 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $980,708$1,554,306
I-9 Program service revenuePrior year $443,819$40,732
I-10 Investment incomePrior year $118$3
I-11 Other revenuePrior year −$5,827−$2,491
I-12 Total revenuePrior year $1,418,818$1,592,550
I-13 Grants and similar amounts paidPrior year $440,129$1,092,013
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $365,003$396,838
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $757,039$210,357
I-18 Total expensesPrior year $1,562,171$1,699,208
I-19 Revenue less expensesPrior year −$143,353−$106,658
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,592,550 across 15 lines filed
Lines not itemized here account for −$2,491 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$23,610
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$1,381,447
VIII-1f All other contributions, gifts and grants$149,249
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,554,306
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $40,732 · Unrelated business $0 · Excluded from tax $0$40,732
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $3$3
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $40,732 · Unrelated business $0 · Excluded from tax −$2,488$1,592,550
Part IX · Statement of functional expenses $1,699,208 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $1,092,013$1,092,013
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $56,573 · Management $28,287 · Fundraising $28,287$113,147
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $160,595 · Management $58,417 · Fundraising $17,818$236,830
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $9,554 · Management $8,150 · Fundraising $1,892$19,596
IX-10 Payroll taxesPrograms $17,389 · Management $6,744 · Fundraising $3,132$27,265
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $9,583 · Fundraising $0$9,583
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $75,669 · Management $8,255 · Fundraising $5,825$89,749
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $3,771 · Management $27,416 · Fundraising $1,765$32,952
IX-14 Information technologyPrograms $5,566 · Management $1,063 · Fundraising $0$6,629
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $3,902 · Fundraising $0$3,902
IX-17 TravelPrograms $5,731 · Management $64 · Fundraising $0$5,795
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $1,240 · Management $0 · Fundraising $0$1,240
IX-20 InterestPrograms $0 · Management $337 · Fundraising $0$337
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $1,588 · Fundraising $0$1,588
IX-23 InsurancePrograms $0 · Management $3,651 · Fundraising $0$3,651
IX-24e All other expensesPrograms $22,389 · Management $19,713 · Fundraising $12,829$54,931
IX-25 Total functional expensesPrograms $1,450,490 · Management $177,170 · Fundraising $71,548$1,699,208
Part X · Balance sheet $550,351 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $39,136$138,469
X-2 Savings and temporary cash investmentsStart of year $53,574$40,703
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $79,516$331,302
X-8 Inventories for sale or useStart of year $5,237$2,773
X-9 Prepaid expenses and deferred chargesStart of year $26,424$35,074
X-10c Land, buildings and equipment, netStart of year $3,066$2,030
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $206,953$550,351
X-17 Accounts payable and accrued expensesStart of year $60,244$284,590
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $23,385$249,095
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $83,629$533,685
X-27 Net assets without donor restrictionsStart of year $62,969−$83,555
X-28 Net assets with donor restrictionsStart of year $60,355$100,221
X-32 Total net assets or fund balancesStart of year $123,324$16,666
X-33 Total liabilities and net assetsStart of year $206,953$550,351
Part XI · Reconciliation of net assets $16,666 net assets at year end
XI-1 Total revenue$1,592,550
XI-2 Total expenses$1,699,208
XI-3 Revenue less expenses−$106,658
XI-4 Net assets at start of year$123,324
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$16,666

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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